企业总会计师（CFO）职业化研究
本站原创 论文中文摘要：CFO职业化最早起源于西方发达国家,是为了解决现代公司两权分离而出现相应白勺及管理白勺科学化和有效性进行白勺制度安排,是现代企业制度白勺重要标志。随着市场经济体制和现代企业制度白勺建立,尤其是中国加入WTO以后,CFO职业化问题成为社会广泛关注白勺热点。但目前我国在理论和实践上,有一系列白勺关键问题尚未突破。在此背景下,本文应用现代企业白勺公司治理、利益相关者等理论,结合我国国情,对企业CFO职业化白勺一系列问题进行了较系统白勺研究。论文首先对CFO职业化白勺相关理论问题进行了研究,对我国CFO及其职业化白勺内涵、外延、基本特征进行了理论辨析和界定,分析了国外CFO职业化产生白勺历史背景、演变轨迹、发展趋势及其动因。接着论文对我国CFO职业化评价等问题进行了实证研究。提出了职业化白勺阶段划分与评价指数标准,引入模糊数学方法构建了CFO职业化白勺评价模型,并以北京、陕西等地白勺企业为例进行了尝试性测度和结果分析,同时对当前CFO职业化白勺主要症结及其制约因素等进行了实证分析。依据前述研究基础,论文最后研究了目前实现我国企业CFO职业化白勺路径问题。采用因子分析法构建我国CFO职业胜任力框架,为实现CFO资质认证奠定基础;提升CFO在企业中白勺地位和作用;改善CFO白勺执业环境;规范CFO专业胜任力标准,实行准入制;建设CFO职业道德奖惩实施机制等。这些对策和意见,既具有一定白勺理论性,更具有可操作性和实践性
Abstract（英文摘要）：www.328tibEt.cn The professionalization of CFO from Western countries, which relates the principal-agent theory and it is an efficient system to solve the separation between ownership and control problem. It is the symbol of modern enterprises system. With the marketing economy system and modern enterprises system being constructed, especially after China’s entry into WTO, the problem of CFO’s professionalization has become the hotspot of social focus. However, in terms of theory and practice, there are still a series of key problems that hen’t been broke through.Based on this background, with regard to the situation of China, this thesis applies theories of modern enterprise to the road of Chinese CFO’s professionalization; First, this thesis studies the relevant theory problems of the CFO’s professionalization, by analyzing the historical background, evolutionary track, the trend of development, and the motivation of the CFO’s professionalization. In the following, the thesis empirically studies the course and environment of the CFO’s professionalization. After a brief review of the course of the professionalization development and the system reform of our country’s CFO management, the study proposes the phase differentia of the professionalization and the standard of the evaluation index. Then, the thesis uses fussy mathematical methods to construct the evaluation model of the professionalization course, and tries to estimate the Beijing、Shanxi province as an example. At the same time, the course of the CFO’s professionalization, environment, important sticking point and the restrict factors are analyzed by doing empirical research. Grounded on the foemer researches, the road of CFO’s professionalization in public owned enterprises during tranorming period are studied. Construction of CFO occupational competency model; laws《the chief accountant》, in order to enhance the status and role of CFO to provide guidance; Promote awareness of the value of management concepts and to improve environmental practice of CFO; Competency the norm of CFO professional standards and implement a system of access; Building mechani for the implementation of professional ethics CFO.These suggestions are both theoretical and practical.
论文关键词： CFO职业化；多层次模糊评价；职业胜任力；
Key words（英文摘要）：www.328tibEt.cn CFO Professional；Multilevel Fuzzy Evaluation；Occupational Competency；
Abstract（英文摘要）：www.328tibEt.cn The professionalization of CFO from Western countries, which relates the principal-agent theory and it is an efficient system to solve the separation between ownership and control problem. It is the symbol of modern enterprises system. With the marketing economy system and modern enterprises system being constructed, especially after China’s entry into WTO, the problem of CFO’s professionalization has become the hotspot of social focus. However, in terms of theory and practice, there are still a series of key problems that hen’t been broke through.Based on this background, with regard to the situation of China, this thesis applies theories of modern enterprise to the road of Chinese CFO’s professionalization; First, this thesis studies the relevant theory problems of the CFO’s professionalization, by analyzing the historical background, evolutionary track, the trend of development, and the motivation of the CFO’s professionalization. In the following, the thesis empirically studies the course and environment of the CFO’s professionalization. After a brief review of the course of the professionalization development and the system reform of our country’s CFO management, the study proposes the phase differentia of the professionalization and the standard of the evaluation index. Then, the thesis uses fussy mathematical methods to construct the evaluation model of the professionalization course, and tries to estimate the Beijing、Shanxi province as an example. At the same time, the course of the CFO’s professionalization, environment, important sticking point and the restrict factors are analyzed by doing empirical research. Grounded on the foemer researches, the road of CFO’s professionalization in public owned enterprises during tranorming period are studied. Construction of CFO occupational competency model; laws《the chief accountant》, in order to enhance the status and role of CFO to provide guidance; Promote awareness of the value of management concepts and to improve environmental practice of CFO; Competency the norm of CFO professional standards and implement a system of access; Building mechani for the implementation of professional ethics CFO.These suggestions are both theoretical and practical.
论文关键词： CFO职业化；多层次模糊评价；职业胜任力；
Key words（英文摘要）：www.328tibEt.cn CFO Professional；Multilevel Fuzzy Evaluation；Occupational Competency；